GST assessment withdrawal applications are accepted or rejected based on whether the applicant's reply meets procedural requirements. The authority evaluates an application for withdrawal of an assessment order using the prescribed form; if the applicant's reply is in order the assessment order is recorded as withdrawn with administrative particulars, and if not in order the authority states the reasons and formally rejects the withdrawal application, with identification, acknowledgement and signature fields documenting the decision.
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Provisions expressly mentioned in the judgment/order text.
GST assessment withdrawal applications are accepted or rejected based on whether the applicant's reply meets procedural requirements.
The authority evaluates an application for withdrawal of an assessment order using the prescribed form; if the applicant's reply is in order the assessment order is recorded as withdrawn with administrative particulars, and if not in order the authority states the reasons and formally rejects the withdrawal application, with identification, acknowledgement and signature fields documenting the decision.
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